Pengaruh Agresivitas Pajak, Risk Minimization, dan Kepemilikan Saham Publik terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris pada Perusahaan Sub Sektor Minyak, Gas, dan Batu Bara yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2023

Maya Anisa Risda, Rini Frima, Syafira Ramadhea Jr

Abstract


This study aims to determine the effect of tax aggressiveness, risk minimization, and public share ownership on CSR (Corporate Social Responsibility) disclosure in oil, gas, and coal sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This quantitative study uses secondary data from annual reports and sustainability reports, using a purposive sampling technique to obtain 92 observations from 23 companies. Data analysis was performed using multiple linear regression. The results of this study reveal that simultaneously there is a significant influence between the variables of tax aggressiveness, risk minimization, and public share ownership on CSR disclosure in oil, gas, and coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. However, partially only the risk minimization variable is proven to have a positive and significant influence on CSR disclosure.

Keywords


tax aggressiveness, corporate social responsibility disclosure; public share ownership, risk minimization

Full Text:

PDF

References


Damayanty, P., Prihanto, H., Fairuzzaman, F., 2021. Pengaruh Good Corporate Governance, Kepemilikan Saham Publik Dan Profitabilitas Terhadap Tingkat Pengungkapan Corporate Sosial Responsibility. Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo, 7(2), 94-104

Ersyafdi, I. R., Widya, P., Irianti, P. W. D., 2021. Pengaruh Faktor Keuangan, Tata Kelola Perusahaan dan Agresivitas Pajak terhadap Pengungkapan CSR. SAR (Soedirman Accounting Review): Journal of Accounting and Business, 6(2), 57–72.

Fadchurrozi, I., 2024. Pelaksanaan Corporate Social Responsibility (Csr) Perusahaan Global Ikea: Analisis Pendekatan Piramida Carroll. Indonesian Journal of International Relations, 8(1), 1–23.

Hitipeuw, S. D., Kuntari, Y., 2020. Pengaruh Kepemilikan Saham Publik, Profitabilitas, dan Media terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Management & Accounting Expose, 3(1), 40–51.

Kurniawan, K., Yuniarta, G., 2020. Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas, dan Risk Minimization terhadap Pengungkapan Corporate Social Responsibility. Jurnal Akuntansi Profes, 11(1), 12–23.

Mahalistianingsih, I., Yuliandhari, W. S., 2021. Pengaruh Profitabilitas, Agresivitas Pajak dan Slack Resources Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Ilmiah Akuntansi Kesatuan, 9(3), 479–488.

Maharani, R. L., Trisnawati, R., Pusparini, N. O., 2024. The Influence of Green Accounting and Public Share Ownership on Disclosure of Corporate Social Responsibility. Balance Jurnal Ekonomi, 19(2), 165–171.

Nopriyanto, A., 2024. Analisis Pengaruh Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan. Komitmen Jurnal Ilmiah Manajemen, 5(2), 1–12.

Pambudi, J. E., Febrianto, H. G., Annisa, S., Selvitriana, 2024. Agresivitas Pajak, Environmental Performance, Leverage dan Likuiditas, terhadap Corporate Social Responsibility Disclosure dengan Profitabilitas sebagai Pemoderasi. Jurnal Ekonomi Akuntansi dan Manajemen, 23(1), 1.

Rahmawati, A. A., Retnani, E. D., 2021. Pengaruh Leverage, Likuiditas dan Risk Minimization Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Ilmu dan Riset Akuntansi, 10(8), 1–18.

Sholicha, R., Wahono, B., Mustapita, F. A., 2021. Pengaruh Agresivitas Pajak, Return on Asset, dan Size Terhadap Pengungkapan Corporate Social Responsibility di Masa Pandemi Covid-19 (Studi Pada Perusahaan Sektor Industri Dasar dan Kimia di Bursa Efek Indonesia Periode 2017-2019). E–Jurnal Riset Manajemen, 45–55.




DOI: http://dx.doi.org/10.33087/ekonomis.v10i1.2715

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Ekonomis: Journal of Economics and Business Published by Lembaga Penelitian dan Pengabdian kepada Masyarakat
Adress: LPPM Universitas Batanghari, Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122, email: ekonomis.unbari@gmail.com, Phone: 0741-670700

Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.